In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of RKA Holdings Limited for the year ended 30 November 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/rulebook.html.

This report is made solely to the board of directors of RKA Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 19 July 2023. Our work has been undertaken solely to prepare for your approval the financial statements of RKA Holdings Limited and state those matters that we have agreed to state to the board of directors of RKA Holdings Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-audit-exempt-companies-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RKA Holdings Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that RKA Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of RKA Holdings Limited. You consider that RKA Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of RKA Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

RKA Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Station Hotel, Castle Hill, Dudley, West Midlands, DY1 4RA.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Depreciation has been provided at 0% on freehold property as in the opinion of the directors, their lives are long and residual values are such that depreciation is not material.

The average monthly number of persons (including directors) employed by the company during the year was:

On 28 June 2016, 15 July 2016, 31 March 2021 and 15 September 2022 a fixed and floating charge over certain assets of the company in favour of Lloyds Bank Plc was registered at Companies House.

On 16 August 2018, 31 January 2022, 11 March 2022, 2 June 2023, 21 October 2024 and 22 October 2024 a fixed charge over certain assets of the company in favour of Charter Court Financial Services Limited was registered with Companies House.

On 11 December 2018, 6 June 2019, and 8 September 2023 a fixed charge over certain assets of the company in favour of Together Commercial Finance Limited was registered with Companies House.

On 1 June 2022 a fixed charge over certain assets of the company in favour of Lendinvest Btl Limited was registered with Companies House.